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TMI Blog2011 (9) TMI 895X X X X Extracts X X X X X X X X Extracts X X X X ..... ment-Advocate, ORDER :- The order of the court was made by N. KUMAR J.-The assessee has preferred this revision petition against the order passed by the Karnataka Appellate Tribunal holding that under section 3B of the Karnataka Tax on Luxuries Act, 1979, the assessee is liable to pay luxury tax on halls used for conducting birthdays, anniversaries and get-togethers, for which requisite charge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved by the said order, the assessee preferred an appeal to the Tribunal. The main ground urged was that halls were rented out only to members of the association for conducting birthdays, anniversaries and get-togethers and religious poojas, etc. For levy of tax under section 3B, two requirements should be satisfied-(i) that the luxury in the form of conference hall is available, and (ii) luxury is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "2. (4) 'Hotel' means a building or part of a building where lodging accommodation, with or without board is by way of business provided for a monetary consideration, and includes a lodging house, club and holiday resorts." Therefore the definition of "hotel" includes a club and consequently section 3B is attracted to club. The definition of "hotel" which includes club came to be challe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the apex court. In the light of the aforesaid judgment of the Division Bench, a club is not included in the hotel, as on today. Section 3B applies only to hotels and not to clubs. Therefore the impugned order passed by the authorities levying luxury tax under section 3B of the Act on the club is one without authority of law and cannot be sustained. Accordingly, all the impugned orders are set as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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